Kuleana Spirits C/A Crowdfunding $15.00 k to $5.00 mm in Series C Preferred Stock

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FORM C	UNITED STATES SECURITIES AND EXCHANGE COMMISSION Washington, D.C. 20549	OMB APPROVAL
FORM C/A		OMB Number:  ####-#### Estimated average burden hours per response: ##.#

Form C: Filer Information

Filer CIK:	0001720264
Filer CCC:	XXXXXXXX
File Number:	020-33676
Is this a LIVE or TEST Filing?	LIVE TEST
Is this an electronic copy of an official filing submitted in paper format in connection with a hardship exemption?
Would you like a Return Copy?

Submission Contact Information

Name:
Phone Number:
Contact E-Mail Address:
Notify via Filing Website only?

Form C: Issuer Information

Issuer Information

Name of Issuer:	Kuleana Spirits, Inc.
Check box if Amendment is material and investors will have five business days to reconfirm
Describe the Nature of the Amendment:	Issuer is extending their campaign end date to September 23rd, 2024.

Legal Status of Issuer:

Form:	Corporation
Jurisdiction of Incorporation/Organization:	DELAWARE
Date of Incorporation/Organization:	08-01-2017

Physical Address of Issuer:

Address 1:	61-3270 MALUOKALANI ST. #B6
City:	KAMUELA
State/Country:	HAWAII
Mailing Zip/Postal Code:	96743
Website of Issuer:	https://kuleanarum.com/

Intermediary through which the Offering will be Conducted:

CIK:	0001665160
Company Name:	StartEngine Capital, LLC
Commission File Number:	007-00007

Form C: Offering Information

Offering Information

Amount of compensation to be paid to the intermediary, whether as a dollar amount or a percentage of the offering amount, or a good faith estimate if the exact amount is not available at the time of the filing, for conducting the offering, including the amount of referral and any other fees associated with the offering:	7 - 13 percent
Any other financial interest in the issuer held by the intermediary, or any arrangement for the intermediary to acquire such an interest:	Three percent (3%) of securities of the total amount of investments raised in the offering, along the same terms as investors.

Type of Security Offered:	Other
Specify:	Series C Preferred Stock

Target Number of Securities to be Offered:	25423
Price:	0.59000
Price (or Method for Determining Price):	N/A
Target Offering Amount:	14999.57
Maximum Offering Amount (if different from Target Offering Amount):	4999999.84

Oversubscriptions Accepted:	Yes No
If yes, disclose how oversubscriptions will be allocated:	Other
Provide a description:	At issuer's discretion, with priority given to StartEngine Owners
Deadline to reach the Target Offering Amount:	09-23-2024

NOTE: If the sum of the investment commitments does not equal or exceed the target offering amount at the offering deadline, no securities will be sold in the offering, investment commitments will be cancelled and committed funds will be returned.

Form C: Annual Report Disclosure Requirements

Annual Report Disclosure Requirements

Current Number of Employees:	50.00
Total Assets Most Recent Fiscal Year-end:	7807281.00
Total Assets Prior Fiscal Year-end:	8163160.00
Cash and Cash Equivalents Most Recent Fiscal Year-end:	244737.00
Cash and Cash Equivalents Prior Fiscal Year-end:	599032.00
Accounts Receivable Most Recent Fiscal Year-end:	161777.00
Accounts Receivable Prior Fiscal Year-end:	165244.00
Short-term Debt Most Recent Fiscal Year-end:	635270.00
Short-term Debt Prior Fiscal Year-end:	474795.00
Long-term Debt Most Recent Fiscal Year-end:	4584676.00
Long-term Debt Prior Fiscal Year-end:	2849741.00
Revenue/Sales Most Recent Fiscal Year-end:	3277516.00
Revenue/Sales Prior Fiscal Year-end:	3542212.00
Cost of Goods Sold Most Recent Fiscal Year-end:	1445124.00
Cost of Goods Sold Prior Fiscal Year-end:	1866682.00
Taxes Paid Most Recent Fiscal Year-end:	0.00
Taxes Paid Prior Fiscal Year-end:	0.00
Net Income Most Recent Fiscal Year-end:	-2288038.00
Net Income Prior Fiscal Year-end:	-2268414.00

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: ALABAMA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: ALASKA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: ARIZONA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: ARKANSAS  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: CALIFORNIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: COLORADO  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: CONNECTICUT  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: DELAWARE  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: DISTRICT OF COLUMBIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: FLORIDA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: GEORGIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: HAWAII  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: IDAHO  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: ILLINOIS  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: INDIANA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: IOWA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: KANSAS  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: KENTUCKY  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: LOUISIANA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MAINE  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MARYLAND  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MASSACHUSETTS  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MICHIGAN  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MINNESOTA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MISSISSIPPI  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MISSOURI  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: MONTANA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEBRASKA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEVADA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEW HAMPSHIRE  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEW JERSEY  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEW MEXICO  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NEW YORK  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NORTH CAROLINA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: NORTH DAKOTA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: OHIO  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: OKLAHOMA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: OREGON  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: PENNSYLVANIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: PUERTO RICO  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: RHODE ISLAND  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: SOUTH CAROLINA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: SOUTH DAKOTA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: TENNESSEE  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: TEXAS  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: UTAH  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: VERMONT  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: VIRGINIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: WASHINGTON  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: WEST VIRGINIA  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: WISCONSIN  

Using the list below, select the jurisdictions in which the issuer intends to offer the securities: WYOMING  

Form C: Signature

Signature

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), the issuer certifies that it has reasonable grounds to believe that it meets all of the requirements for filing on Form C and has duly caused this Form to be signed on its behalf by the duly authorized undersigned.

Issuer:	Kuleana Spirits, Inc.
Signature:	Steve Jefferson
Title:	CEO, Director

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), this Form C has been signed by the following persons in the capacities and on the dates indicated.

Signature:	Steve Jefferson
Title:	CEO, Director
Date:	08-21-2024

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), this Form C has been signed by the following persons in the capacities and on the dates indicated.

Signature:	Steve Jefferson
Title:	CEO, Director
Date:	08-21-2024

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), this Form C has been signed by the following persons in the capacities and on the dates indicated.

Signature:	David Lewis
Title:	Principal Accounting Officer & Secretary
Date:	08-21-2024

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), this Form C has been signed by the following persons in the capacities and on the dates indicated.

Signature:	Charles Sander
Title:	Director
Date:	08-21-2024

Pursuant to the requirements of Sections 4(a)(6) and 4A of the Securities Act of 1933 and Regulation Crowdfunding (§ 227.100-503), this Form C has been signed by the following persons in the capacities and on the dates indicated.

Signature:	David Perkins
Title:	Director
Date:	08-21-2024